Application for Refund
GST RFD – 01
GST
7[FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr. No.
Type of order
Order no.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Finalization of Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulate
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t availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”]
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
8[DECLARATION [rule 89(2)(f)]
I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature Name –
Designation / Status]
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient__
I hereby declare that the refund has been claimed only for those invoices which have been detail
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Designation / Status]
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8
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received
Tax paid on Inward supplies
Type of Inward supply
GSTIN of Supplier/Self GSTIN
Type of Document
No./B/E
Port Code
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
1
2
3
4
5
6
7
8
9
10
11
Details of documents of outward supplies issued
Tax paid on outward supplies
12
13
14
15
16
17
18
19
Type of Outward Supply
Type of Document
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
12
13
14
15
16
17
18
19
B2B/B2C
]
11[Statement 2 [rule 89(2)(c)]
Refund Type: Export of services with payment of tax 19[****]
Sr. No.
Document Details
Integrated Tax
Cess
BRC/ FIRC
Type of Document
No.
Date
Value
Taxable value
No.
Date
Value
1
2
3
4
5
7
8
9
10
11
12
]
12[Statement 3 [rule 89(2)(b) and rule 89(2)(c)]
Refund Type: Export without pa yment of tax (accumulated ITC)
Sr. No.
Document Details
Goods / Services (G/S)
Type of Document
No.
Date
Value
1
2
3
4
5
6
Shipping bill/ Bill of
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Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
GSTIN of recipient
Document Details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
]
14[Statement 4A
Refund by SEZ on account of supplies received from DTA – With payment of tax
GSTIN of Supplier
Document Details
Shipping bill/ Bill of export/ Endorsed invoice
by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
]
15[Statement 5 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
Sr. No.
Document Details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
]
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made
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ype: On account of change in POS (inter-state to intra-state and vice versa)
Document Type
B2C/Registered
Recipeint
GSTIN/UIN
Name
(in case of B2C)
Document Details
Type of Document
No.
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
Details of documents covering transaction considered as intra -State / inter-State transaction earlier
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
9
10
11
12
13
14
Transaction which were held inter State / intra-State supply subsequently
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
15
16
17
18
19
20
]
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
23[Sl.
No.
Document/Invoice Details
Details of amount paid
Type of document
ARN
No.
Date
Integrated Tax
Central Tax
State / UT Tax
Cess
Interest
Any other
(please specify)
1
2
3
4
5
6
7
8
9
10
Details of refund claimed
Integrated Tax
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anction
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Post export price increase
supplementary invoices/ debit note & IGST payment details
Additional export
remittance details
No .
Date
Total value of supplementary
invoice
Paid in
FORM
GSTR-3B
return period
Total additional
IGST paid
Interest paid on IGST amount
BRC/ FIRC No.
Date
Additional remittance
amount
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Statement 9B [rule 89(2)(bc)]
Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods
S.
N
o.
Type of document
(Debit Note/
Credit Note/ supplementary invoice)
Debit Note/ Credit
Note/ supplementary
invoice
Date of
document
Document
Declared in
GSTR-1 for the month
Tax liability paid/
ITC claimed in respect of document
declared in
GSTR-3B for the month
(1)
(2)
(3)
(4)
(5)
BRC/
foreign inward remittance certificate No.
Date of
BRC/
foreign inward remittance certificate
Whether re
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unregistered person
b. EGM: Export General Manifest
c. GSTIN: Goods and Services Tax Identification Number
d. IGST: Integrated goods and services tax
e. ITC: Input tax credit
f. POS: Place of Supply (Respective State)
g. SEZ: Special Economic Zone
h. Temporary ID: Temporary Identification Number
i. UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in
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Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).]
*******
Notes:
1.
Substituted vide not. no. 47/2017 – Dated 18-10-2017, before it was read as,
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
BRC/ FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
2.
Substituted vide not. no. 47/2017 – Dated 18-10-2017, before it was read as,
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amo
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said tax period.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status"
6.
Substituted vide Notification No.12/2018 – Dated 07-03-2018, before it was read as,
"DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status"
7. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it w
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lause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h)
3[Recipient of deemed export supplies/Supplier of deemed export supplies]
(i)
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
(j)
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of
account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
__ Yes ___No
6[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of
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tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of
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ture of Authorised Signatory
Date
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
4[Statement 1A [rule 89(2)(h)]
Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Un ion territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
]
1[Statement- 2 [rule 89(2)(
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1
2
3
4
2[Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable
Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
]
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amo
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bsequently
Invoice details
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
No.
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of return
Date of filing return
Tax Payable
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ C
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s found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
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ignation / Status”
9. Substituted vide Notification No. 33/2019 – Central Tax dated 18-07-2019 before it was read as
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed
Tax paid
by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
"
10. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies of inputs received
Tax paid on inward supplies of inputs
Details of invoices of outward supplies issued
Tax paid on outward supplies
GST IN of the supplier *
N
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9
10
11
12
"
12. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/ FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
"
13. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10
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d
GSTIN of the supplier
No.
Date
Taxable Value
Type
(Invoice/ Credit
Note/
Debit
Note)
Integrated Tax
Central Tax
State
Tax
/Union
territory
Tax
Cess
1
2
3
4
5
6
7
8
9
10
]"
17. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
Recipient's GSTIN/ UIN Name (in case B2C)
Invoice details
Details of tax paid on transaction considered as intra -State / inter-State transaction earlier
Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
Stat
e/ UT tax
Cess
Place of Supply
No .
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9
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